Value added tax invoice deduction common sense
Which types of VAT invoices can not be used, deductible
In any of the following circumstances, the tax payable shall be calculated on the basis of the sales amount and the VAT rate, the input tax amount shall not be deducted, and the VAT invoice shall not be used:
(A) the general taxpayer accounting is not sound, or can not provide accurate tax information.
(2) It shall handle the general taxpayer qualification registration but fail to do so.
VAT vouchers obtained tax deductions do not meet the law, administrative regulations or the relevant provisions of the State Administration of Taxation, the input tax can not be deductible from the output tax. Value-added tax deduction certificate, refers to the special VAT invoice, custom import VAT invoices, agricultural products purchase invoices, agricultural products sales invoices and tax vouchers.
Other cases may not be deductible VAT invoice situation
1, inconsistent ticket can not be deductible. State Taxation No. 192 stipulates: "The purchase of goods or taxable services to pay for the purchase price, the object of labor costs taxpayers purchase of goods or taxable services, payment of transport costs, the payment of the object must be issued with a debit certificate Sales units, providing services consistent with the unit, to be able to declare the amount of input tax deduction, or not deductible.
2, off the invoice can not be deductible. The so-called "off-invoicing" refers to the buyer in the event of "sales return", in order to avoid the trouble of opening a red-letter invoice, re-open by the return of a sales invoice for sale as the same as the purchase and sale to the original manufacturer behavior.
3, during the transition period can not be deducted three invoices. According to the relevant policies, the following three kinds of invoices can not be deducted during the transitional period: a: purchased before the VAT reform, received after the tax reform; b: purchased before the VAT reform and paid after the tax reform; c: non-engineering procurement during the transition period .
In the above three cases, invoices are received after the increase of the battalion, but the invoices in these transitional periods can not be deductible as long as the contracts are fulfilled or the materials received before the battalion increases.
4, no sales list can not be deductible. No supplier issued a sales list and issued a "batch of materials", aggregate transport invoices, office supplies and labor protection supplies invoices can not be deductible. State Taxation No. 156, Article XII provides that: General taxpayers selling goods or providing taxable services may be issued a special invoice. In the meantime, a special invoice shall be issued and the system of "selling goods or providing taxable services" shall be issued at the same time by using the anti-counterfeiting tax control system, and a special seal of finance or an invoice shall be affixed. Therefore, if there is no supplier to issue a sales list issued a "batch of materials", summarize invoices for invoices, office supplies and labor protection supplies, can not be deductible input tax. In other words, if you want to deduct the input tax, you must have a sales list if you want to issue a batch of materials to collect the invoices for transportation invoices, office supplies and labor protection articles.
5, collective welfare or personal consumption of special invoices can not be deductible. The purchase of goods or taxable services for collective welfare or personal consumption and the consequent transportation expenses and the transportation expenses for the sale of duty-free goods shall not be deductible from the output tax, and the deductible shall be made Turn out the tax treatment. However, the purchase of fixed assets such as machinery, machinery, means of transport and other equipment, tools and appliances related to production and operation, which are also used for VAT taxable items and also for collective welfare or personal consumption for a period of more than 12 months, and Intangible assets and real estate allowable input tax allowance.